From Deductions to Depreciation: Real Estate Tax Impacts of the One Big Beautiful Bill Act

July 16, 2025

David Sobochan, CPA, MT

On July 4, 2025, President Donald Trump signed into law the One Big Beautiful Bill Act (OBBBA). Read a summary of the provisions that impact the commercial real estate industry as well as commentary on some issues that NAIOP's government affairs team overcame in the process by David Sobochan, Market Leader, Real Estate and Construction Partner for Cohen & Co, who is a member of NAIOP’s national Tax & Finance Government Affairs advisory committee.

High Stakes for Commercial Real Estate in New York Mayor’s Race

July 2, 2025

Jack Hargrove

A 33-year-old member of the Democratic Socialists of America whose most recognizable campaign slogan was “Freeze the Rent!” is now set to be the next mayor of America’s most populous city. How did this upset happen? How will it affect commercial real estate in New York? Does this have implications for other states and localities, or even nationally?

The Great American Shuffle: Where People Are Moving

February 25, 2025

Maria Gatea

Economic opportunities, housing affordability, and lifestyle preferences are shaping relocation decisions across the country. Southern states, particularly Texas and Florida, continue to attract the most movers, with younger generations like Gen Z and millennials leading the way in state-to-state moves.

Most Livable Metro Areas in the U.S. in 2024

November 18, 2024

Alexandra Both

What is the best place to live in the U.S.? The answer varies, but livability often means striking the right balance between cost of living, city amenities and quality of life. RentCafe.com measured livability in 139 metro areas using 17 metrics divided into three categories: socioeconomics, quality of life, and location and community.

Adaptive Reuse Apartments on the Rise Again

August 26, 2024

Veronica Grecu

In 2023, the trend of transforming buildings into apartments saw a significant revival, nearing the peak levels of 2019 and 2020, as developers responded swiftly to the increased demand for housing after a two-year slowdown. The momentum for adaptive reuse is expected to continue, with an estimated 151,000 rental apartments currently being converted, including 58,000 from former office spaces.

A Milestone for Affordable Housing: NAIOP Hawaii’s First Authored Legislation Becomes State Law

August 21, 2024

Jeremy Shorenstein

In a historic achievement, NAIOP Hawaii's Government Affairs Committee has successfully seen its first authored piece of legislation become state law. Act 31, which creates a new Affordable Housing Credit program under Hawaii Revised Statute Section 201H-38, marks a significant milestone in the effort to address Hawaii’s pressing housing crisis. This innovative program aims to incentivize real estate developers to build more affordable housing, addressing the dire need for such units in the state.

Bipartisan Property Conversion Incentive Legislation Introduced

July 17, 2024

Aquiles Suarez

Just prior to leaving for this week’s congressional recess, Republicans and Democrats in Congress worked together to introduce bipartisan legislation furthering one of NAIOP’s top legislative priorities. The Revitalizing Downtowns and Main Streets Act (H.R. 9002) was introduced last Thursday with 12 original cosponsors – six Republicans and six Democrats, all members of the tax-writing House Ways and Means Committee.

Multifamily Mastermind Joins Inside CRE

May 9, 2024

Brielle Scott

As CEO of Cityview, named the most active multifamily developer in Los Angeles by the Los Angeles Business Journal for the past four years, Sean Burton stays busy. He joined NAIOP’s Inside CRE podcast to share market fundamentals for multifamily development, the buzzy sub-sectors with the biggest momentum, and how Cityview is working to address the extreme housing shortage in L.A.

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The Official Blog for Commercial Real Estate

Tag: affordable housing